Tax rates, tax administration and income tax evasion in Switzerland

Public Choice ◽  
1996 ◽  
Vol 88 (1-2) ◽  
pp. 161-170 ◽  
Author(s):  
Werner W. Pommerehne ◽  
Hannelore Weck-Hannemann
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Administration ◽  
Tax Rates

scholarly journals On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion

Kyklos ◽  
2007 ◽  
Vol 40 (3) ◽  
pp. 338-348 ◽  
Author(s):  
STEVEN E. CRANE ◽  
FARROKH NOURZAD
Keyword(s):  
Empirical Analysis ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Rates

Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia

2021 ◽  
Vol 111 (12) ◽  
pp. 3827-3871
Author(s):  
M. Chatib Basri ◽  
Mayara Felix ◽  
Rema Hanna ◽  
Benjamin A. Olken
Keyword(s):  
Developing Countries ◽  
Income Tax ◽  
Corporate Taxation ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax Rates ◽  
Taxable Income ◽  
Elasticity Of Taxable Income ◽  
Percentage Points

We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into “medium taxpayer offices,” with high staff-to-taxpayer ratios, tax revenue more than doubled. Examining nonlinear changes to corporate income tax rates, we estimate an elasticity of taxable income of 0.579. Combining these estimates, improved tax administration is equivalent to raising top rates on all firms by 8 percentage points. On net, improved tax administration can have significant returns for developing countries. (JEL H25, H26, K34, O17)

Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

2014 ◽  
Vol 12 (3) ◽  
pp. 481-501 ◽  
Author(s):  
Lidija Hauptman ◽  
Mirjana Horvat ◽  
Romana Korez-Vide
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Union Member ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Policy Measures ◽  
European Union Member States

In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities’ struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities’ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states’ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.

scholarly journals CHANGES OF TAX RATES AND THEIR IMPACT ON REVENUES OF THE TAX AMINISTRATION OF KOSOVO

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Shefqet Dervishaj
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Tax Administration ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Real Situation ◽  
Tax System ◽  
Countries In Transition ◽  
Post War ◽  
Almost All

In the early postwar years, Kosovo was faced with a destroyed economy and an inexperienced tax system and was mainly based on the experiences of other countries and not in accordance with the real situation and needs of post-war Kosovo which had to start from “zero” in many areas.The post-war tax policy in Kosovo started with the tax system in accordance with UNMIK Regulations, which were almost all copied from other countries such as from countries in transition as well as from EU Countries,  therefore these regulations were inconsistent with the current situation in Kosovo.The Agency which deals with tax administration is the Tax Administration in Kosovo (TAK).  From the beginning of the work of TAK, from 2000 until today, Kosovo`s tax system has been constantly adapting changes in tax laws aswell as in tax rates.  The main focus of this paper is how changes affect the applicable tax rates in Kosovo and how much impact has this change on the TAK revenues. The current applicable taxes in Kosovo are: Value added tax (VAT); Personal income tax (PIT), and Corporate income tax (CIT).  All these different kinds of taxes have undergone changes in their application as well as in their level of tax rates.

scholarly journals ANALISIS PENERAPAN TARIF PERBANDINGAN PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH 46 TAHUN 2013 DAN UNDANG-UNDANG NO 36 TAHUN 2008 UD. BAROKAH TAHUN 2014 – 2017 DI GRESIK

2020 ◽  
Vol 5 (2) ◽  
pp. 41-48
Author(s):  
Yohana Reienha Satyara Venanda ◽  
Antoni Antoni
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Income Tax ◽  
Government Regulation ◽  
Comparative Data ◽  
Tax Administration ◽  
Tax Rates ◽  
Data Analysis Technique ◽  
Analysis Technique

ABSTRACTYohana Reienha, 15013061,  Analysis of Application of Comparison of Income Tax Rates Based on Government Regulation 46 of 2013 And Law No 36of 2008 in UD. Barokah of 2014-2017. This research is based on the Government's program in collaboration with DJP that involve UMKM  in Indonesia. This study aims to help each another UMKM in completing its tax administration obligations, especially at UD. Barokah Gresik. To find out the Income Tax calculation using PP 46 of 2013 and Law 36 of 2008 and calculate the more profitable company UD. This Barokah. This type of research is descriptive comparative. Data collection techniques carried out in this study were interviews, documentation and observation. The object in this study is accounting in UD. Barokah. The data analysis technique used is analyzing gross circulation and income statements for 2014-2017, calculating and analyzing the reporting of the payable income tax. The results of this study indicate that the results of the comparison of large PPh payable UD. Barokah Gresik in 2014-2017 if using PP 46 of 2013, the result is a tax payable is smaller than using the rules of Law 36 of 2008. Due to PPh rates owed PP 46 of 2013 is directly charged to the monthly turnover of taxpayers, then every month they pay the tax payable not too big. 

TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES

1996 ◽  
Vol 49 (4) ◽  
pp. 553-570
Author(s):  
DAVID JOULFAIAN ◽  
MARK RIDER
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Rates ◽  
Negative Income ◽  
Negative Income Tax

scholarly journals Offshore Deposits and Tax Policies

2019 ◽  
Vol 8 (3) ◽  
pp. 1106-1112
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Policies ◽  
Tax Rates ◽  
Tax Havens ◽  
Tax Rate ◽  
The Relationship

The study aims to empirically analyze the relationship between Taxes and Offshore Deposits. A major issue in the present-day economic world has been the use of tax havens or formally called ‘Offshore Deposits’ by wealthy individuals and companies to evade tax. The prospect of the following study is to analyze what factors really lead to these deposits and whether reducing top income tax rate would be an effective mean to combat these tax evasions. In this paper, it is argued that in fact, tax rates alone are not a reason and when various countries divided in groups lead so several other significant determinants of tax evasion.

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